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                                                                    Exhibit 23.0

            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Enzon Pharmaceuticals, Inc.:

We consent to the incorporation by reference in the registration statements
(Nos. 333-101898, 333-64110, 333-18051, and 333-121468) on Form S-8 and
registration statements (Nos. 333-01535, 333-32093, 333-46117, 333-58269,
333-30818 and 333-67506) on Form S-3 of Enzon Pharmaceuticals, Inc. (the
"Company") of our reports dated September 23, 2005, with respect to the
consolidated balance sheets of the Company as of June 30, 2005 and 2004, and the
related consolidated statements of operations, stockholders' equity, and cash
flows for each of the years in the three-year period ended June 30, 2005, and
the related consolidated financial statement schedule, management's assessment
of the effectiveness of internal control over financial reporting as of June 30,
2005 and the effectiveness of internal control over financial reporting as of
June 30, 2005, which reports appear in the June 30, 2005 annual report on Form
10-K of the Company.

Our report dated September 23, 2005 on management's assessment of the
effectiveness of internal control over financial reporting and the effectiveness
of internal control over financial reporting as of June 30, 2005, expresses our
opinion that the Company did not maintain effective internal control over
financial reporting as of June 30, 2005 because of the effect of material
weaknesses on the achievement of the objectives of the control criteria and
contains an explanatory paragraph that states the following:

o        The Company's policies and procedures did not provide for adequate
         management oversight and review of the accounting implications of the
         terms and conditions of certain third-party agreements. This internal
         control deficiency resulted in accounting errors in fiscal year 2005
         evidenced by a material understatement of revenue and an overstatement
         of research and development expenses which were identified during the
         course of the fiscal 2005 audit. This material weakness also
         resulted in the restatement of the Company's previously issued
         consolidated financial statements and other financial information for
         the quarter and fiscal year-to-date period ended March 31, 2005.

o        The Company's policies and procedures did not provide for adequate
         management oversight and review of the determination of estimated
         reserves for sales returns, rebates, and wholesaler price adjustments.
         This internal control deficiency resulted in accounting errors in
         fiscal year 2005 as evidenced by a material overstatement of amounts
         recorded for such reserves.

o        The Company's policies and procedures did not provide adequate
         management oversight and review to ensure the proper accounting for a
         zero cost protective collar derivative instrument (the "Collar").
         Specifically, the Company did not properly value the Collar and did not
         properly apply the provisions of Statement of Financial Accounting
         Standards No. 133, "Accounting for Derivative Instruments and Hedging
         Activities," as amended, to the Collar. This internal control
         deficiency resulted in material errors in accumulated other
         comprehensive income (loss), other income (expense), other current
         assets, other assets, accrued expenses, current deferred tax assets,
         deferred tax assets, and income tax expense (benefit). This resulted in
         the restatements of the Company's previously issued consolidated
         financial statements and other financial information for the quarter
         and fiscal year-to-date periods ended September 30, 2003, December 31,
         2003, March 31, 2004, June 30, 2004, September 30, 2004, December 31,
         2004 and March 31, 2005.

/s/ KPMG LLP



Short Hills, New Jersey
September 28, 2005




                                      E-55